Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

Although the concept of difference is as old as the foundational concept of similarity, the modern (and contemporary) understanding of difference as a working notion that not only differentiates, but also approximates conflicting elements in an all encompassing system owes a great deal to the German philosopher Georg Wilhelm Friedrich Hegel (1770-1831). An idealist to the backbone, Hegel bequeathed to modern philosophy the postulation that the identity of an individual rests not in itself but in the relationship that individual‟s identity entertains with other members of society. In his classic Phenomenology of Spirit, Hegel explains how humans come to consciousness (pivotal concept in Idealism) through a strenuous, albeit apparently i

First: The entrance to media and democracy
The growth of the media and the development of its technologies are linked to the development of the democratic system and its political and mass institutions. In many cases, the technologies concerned were able to open the closed doors to the spread of democracy and broaden the base of its applications. As Dupre points out, “audio-visual has opened the image and sound after printing has opened the natural language” (1) to democratization. The generalization of the book, due to the development of printing, led to the transcendence of the Church's dominance in Europe, and the direct broadcasting and transmission of information enabled the media to transcend the domination of factional syst

The aim of this paper is to introduce and study some of the Fibrewise minimal regular,Fibrewise maximal regular, Fibrewise minimal completely regular, Fibrewise maximal completely regular, Fibrewise minimal normal, Fibrewise maximal normal, Fibrewise minimal functionally normal, and Fibrewise maximal functionally normal. This is done by providing some definitions of the concepts and examples related to them, as well as discussing some properties and mentioning some explanatory diagrams for those concepts.

A total of 96 stool samples were collected from children with bloody diarrhea from two hospitals in Baghdad. All samples were surveyed and examined for the presence of the Escherichia coli O157:H7 and differentiate it from other Non -Sorbitol Fermenting Escherichia coli (NSF E. coli). The Bacterial isolates were identifed by using morphological diagnostic methods, Samples were cultured on liquid enrichment medium, incubated at 37C? for 24 hrs, and then cultured on Cefixime Tellurite -Sorbitol MacConkey Agar (CT- SMAC). 32 non-sorbitol fermenting bacterial isolates were obtained of which 11 were identified as Escherichia coli by using traditional biochemical tests and API20E diagnostic system without differentiation between

Abstract Objective: The underlying molecular basis of ischemic heart diseases (IHDs) has not yet been studied among Iraqi people. This study determined the frequency and types of some cardiovascular genetic risk factors among Iraqi patients with IHDs. Methods: This is a cross-sectional study recruiting 56 patients with acute IHD during a 2-month period excluding patients >50 years and patients with documented hyperlipidemia. Their ages ranged between 18 and 50 years; males were 54 and females were only 2. Peripheral blood samples were aspirated from all patients for troponin I and DNA testing. Molecular analysis to detect 12 common cardiovascular genetic risk factors using CVD StripAssay® (ViennaLab Diagnostics GmbH, Austria) was performed

This paper presents the non-linear finite element method to study the behavior of four reinforced rectangular concrete MD beams with web circular openings tested under two-point load. The numerical finite elements methods have been used in a much more practical way to achieve approximate solutions for more complex problems.  The ABAQUS /CAE is chosen to explore the behavior of MD beams. This paper also studies, the effect of both size and shape of the circular apertures of MD beams. The strengthening technique that used in this paper is externally strengthening using CFRP around the opening in the MD beams. The numerical results were compared to the experimental results in terms of ultimate load failure and displace

Background: Lateral sinus augmentation and simultaneous insertion of dental implants is a highlypredictable procedure and associated with high rate of implants success.Aims: To evaluate implant stability changes following maxillary sinus augmentation utilizing deproteinizedbovine bone alone or mixed with platelet-rich fibrin.Materials and Methods: A total of 34 lateral sinus augmentation procedures were performed and 50 dentalimplants simultaneously installed. The lateral sinus augmentation cases were allocated randomly into 3groups: Group A comprised 13 procedures and 21 dental implants utilizing solely deproteinized bovine bone.Group B involved 10 cases and 16 dental implants using deproteinized bovine bone mixed with leukocyteand